  Adoption expenses |
The adoption expenses are for use by an individual who wants to claim a credit for expenses incurred relative to the adoption of a child.
The individual may claim the tax credit for a year in which one of the following events occurred:
Federal conditions
- The time that the eligible child's adoption file is opened with a provincial or territorial ministry responsible for adoption (or with an adoption agency licensed by a provincial or territorial government) and the time, if any, that an application related to the adoption is made to a Canadian court; and
- Ends at the later of the time an adoption order is issued by, or recognized by, a government in Canada in respect of that child, and the time that the child first begins to reside permanently with the individual.
Quebec conditions
- An adoption order, establishing a bond of filiation between the individual and a child, was handed down by a court having jurisdiction in Québec.
- An adoption order handed down outside Québec received legal recognition in Québec.
- A certificate attesting to the registration of the adoption of a child domiciled in the People's Republic of China was issued to the individual by the clerk of the Court of Québec.
Adoption expenses giving entitlement to a tax credit are the expenses paid by the taxpayer or the spouse after the opening of the adoption file by the Minister of Health and Social Services or a certified agency. However, these expenses must be reasonable and must not have been used to claim a tax credit respecting medical expenses in the taxpayer or the spouse's income tax return for the year in question or a previous year. As well, neither the taxpayer nor the spouse may claim a tax credit regarding expenses for which you were reimbursed or are entitled to a reimbursement, unless the amount of the reimbursement was included in the income or that of the spouse and cannot be deducted elsewhere.
Attach this form to your income tax return, and be sure to enclose a copy of the adoption order (or, if the order was not transmitted to the taxpayer, the letter from the Ministère de la Justice attesting that an adoption order was handed down), of the document attesting to legal recognition in Québec of an adoption order handed down outside Québec, or of the certificate attesting to the registration of the adoption.
If the other adoptive parent is claiming a portion of the tax credit, he or she must complete a separate copy of this form and enclose it with his or her income tax return. Federal
The maximum eligible expenses related to the adoption of any child under the age of 18 years are $19,066. These expenses may be split between two adoptive parents, but the combined total expenses cannot exceed the $19,066 maximum limit for each child.
Québec
To claim the Quebec refundable tax credit, the individual must have been resident in Québec on December 31 of the year in which the event occurred. (In the case of a deceased individual, he or she must have been resident in Québec on the date of death.)
Tax credit equal to 50% of the total adoption expenses giving entitlement to the tax credit; the credit may not, however, exceed $10,000 per child.
 See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 31300 - Adoption expenses
 See the CRA's general income tax guide:
Line 31350 - Digital news subscription expenses
Select the applicable type of adoption expenses and enter the appropriate amount. Enter the net amount of adoption expenses after deducting reimbursements or other forms of assistance you received. The maximum amount of the adoption expenses eligible for the credit is $19,066 per child.
The following options are applicable for the keyword Expenses.a.
Judicial or extrajudicial expenses (order)
Travel expenses of child & expenses of parents
Travel expenses of the child and an escort
Travel and living expenses of the adoptive parents
Fees for translating documents
Fees charged by a certified agency
Fees charged by the foreign institution
Expenses - psychosocial assessment of parents
Expenses arising from a requirement by a government
Use [Alt-J] to enter different values for other jurisdictions.
If part of the adoption expenses are being claimed by the other adoptive parent, enter that amount here. Use [Alt-J] to enter different values for other jurisdictions.
If part of the adoption expenses (in Quebec) are being claimed by the other adoptive parent, enter that amount here.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 31300 - Adoption expenses
See the CRA's general income tax guide:
Line 31350 - Digital news subscription expenses
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Expenses.a 